LEGAL INITIATIVE FOR FOREST AND ENVIRONMENT (LIFE TRUST) THROUGH TRUSTEE AND AUTHORIZED REPRESENTAT vs. PCIT (CENTRAL-2), DELHI & ANR.

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W.P.(C)/16174/2024HC DelhiDLHC01082127202410 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that observations made in an order rejecting interim prayers are merely an expression of a prima facie opinion and are not dispositive of the controversy in the main matter. The Court clarified that all observations made by the ITAT in its order dated 09.08.2024, which was impugned in the present petition, must necessarily be construed as prima facie findings and not conclusive of the questions involved. The petition was disposed of with these observations. No specific findings were made on the merits of the appeal before the ITAT, nor were any operative directions issued other than clarifying the nature of the prior ITAT observations.

What were the facts?

The petitioner, Legal Initiative for Forest and Environment (LIFE Trust), filed a writ petition before the Delhi High Court challenging an order from the Income Tax Appellate Tribunal (ITAT). The petitioner sought a direction that the ITAT decide their pending appeal uninfluenced by the observations made in a prior order dated 09.08.2024, which had rejected their application for a stay of the order impugned before the ITAT. The petitioner's counsel informed the High Court that the ITAT had taken up the matter for hearing, and it was listed for 16.12.2024. The revenue was represented by Spl Counsel, Mr. Zoheb Hossain.

What were the issues?

1. Whether the observations made by the Income Tax Appellate Tribunal in its order dated 09.08.2024, rejecting the petitioner's application for stay, are to be considered as prima facie opinions or as dispositive of the main controversy. (Question of law) Contentions: Assessee (Petitioner): Submitted that the present petition may be disposed of as the ITAT has taken up the matter for hearing. Further, requested a direction to the Tribunal to decide the appeal uninfluenced by the observations in the impugned order rejecting the stay application. Revenue (Respondent): No specific arguments recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~229

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16174/2024 LEGAL INITIATIVE FOR FOREST AND ENVIRONMENT (LIFE TRUST) THROUGH TRUSTEE AND AUTHORIZED REPRESENTATIVE MR RAHUL CHOUDHARY.....Petitioner Through: Mr. Sachit Jolly, Sr. Advocate with Mr. Aditya Rathore, Mr. Abhydaya Shankar Bajpai, Mr. Abhishek Jebaraj and Ms. A. Reyna Shruti, Advocates

versus

PCIT (CENTRAL-2), DELHI & ANR

.....Respondent Through: Mr. Zoheb Hossain, Spl Counsel, Mr. Indruj Rai, SSC, Mr. Vipul Agarwal and Mr. Sanjeev Menon, JSCs

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.12.2024 1. Learned senior counsel appearing for the petitioner submits that the present petition may be disposed of as the Income Tax Appellate Tribunal has taken up the matter for hearing which is now listed on 16.12.2024. 2. He however submits that a direction be issued to the Tribunal to decide the appeal uninfluenced by the observations in the impugned order rejecting the petitioner’s application for stay of the order impugned before the learned Tribunal. 3. It is trite law that observations made in an order rejecting any interim This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/12/2024 at 12:33:06

prayers are only an expression of a prima facie opinion and are not dispositive of the controversy in the main matter. 4. Clearly, all observations made by the learned Tribunal in the order dated 09.08.2024, which is impugned in the present petition, must necessarily be construed as prima facie findings and not conclusive of the questions involved. 5. The petition is disposed of with the aforesaid observations.

ACTING CHIEF JUSTICE

TUSHAR RAO GEDELA, J DECEMBER 10, 2024 Aj

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/12/2024 at 12:33:06

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